Search - 阿里拍卖 司法拍卖

DATE January 21, 2013 TO [Addressee] FROM Dwight Kostjuk Senior Rulings Officer Aboriginal Affairs & Educational Sectors Unit PSBs & Governments Division Excise & GST/HST Rulings Directorate   FILE 146225 SUBJECT : GST/HST INTERPRETATION- Application of GST/HST to a Supply of a Legal Service Performed in Large Part on a Reserve and Provided to an Indian Individual […][Scenario A] A lawyer is based on a reserve.  ... A part of […] [the lawyer's] services do not occur on a reserve.  ... Interpretation Provided It is our understanding […] that the recipient of the legal service is the Indian individual and is not the Government of Canada. […]. ...

The Company produces and packages the Product in […] […] grams […][containers] sealed with […] covers. 4. The […] cover for the Product contains a universal product code (UPC) for scanning and a listing of the ingredients. 5. ... Words such as “[…]” and “[…]” are printed on the outside of the shipping carton. 9. ...

This interpretation letter also acknowledged that XXXXX was not carrying on business in Canada for GST/HST purposes. •   XXXXX which is a corporation resident in Canada and registered for GST/HST purposes, operates a XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   The XXXXX were imported between XXXXX. •   XXXXX was the importer of record of the XXXXX and paid GST at time of importation. •   Title to the XXXXX transferred from XXXXX when the XXXXX arrived at XXXXX. XXXXX did not take ownership of the XXXXX. •   XXXXX. •   XXXXX. Interpretation Requested Does the ITC relief mechanism under section 180 of the Act apply with respect to the GST paid on the XXXXX at the time of importation? ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/01/09 — RITS 55422 — [New Residential Rental Property Rebate] ...

We understand that: • [...] (the "Company") is a GST/HST registered company located in [...] ... The company provides [...] services in [...] for companies importing into Canada. • The Company's clients include GST/HST registered non-resident importers that do not have a physical presence in Canada. ... Yours truly, Carolle Mercier Unité des questions frontalières / Border Issues Unit Division des opérations générales et des questions frontalières / General Operations & Border Issues Division Direction de l'accise et des décisions de la TPS/TVH / Excise and GST/HST Rulings Directorate UNCLASSIFIED ...

1 June 1996 GST/HST Interpretation 11690-8[2]- Legislative Amendment Brought to Section 240 Unedited CRA Tags ETA 240(3)(b)                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 File #: 11690-8(dc) Para. 240(3)(b) XXXXX I refer to XXXXX inquiry of May 14, 1996, from your staff, which was sent to me by fax, concerning the legislative amendment brought to section 240 of the Excise Tax Act (Act), in connection with the voluntary registration available to non-residents for GST purposes. ... In addition, non-residents are entitled to register voluntarily if they enter into agreements to supply: •   services to be performed in Canada, or •   intangible personal property to be used in Canada, or that relates to real or tangible personal property situated in Canada, or to services to be performed in Canada. ... Jones Director General Operations & Border Issues GST Rulings and Interpretations Directorate Policy and Legislation Branch GOBI#: 2989(GEN) c.c.: R. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The front of the package contains the following information: • XXXXX • XXXXX • XXXXX • XXXXX The front of the box is XXXXX so that an actual XXXXX, with the XXXXX cover, can be seen. 5. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The front of the package contains the following information: • XXXXX • XXXXX • XXXXX • XXXXX The front of the box is XXXXX so that an actual XXXXX, with the XXXXX cover, can be seen. 5. ...

In the Plan document you provided, the Employer is […] responsible […] for the operation and administration of the Plan. […]. 5. […]. 6. […]. ... In [yyyy], […] ([…], (the Insurer)), as funding agent, issued […] (the Policy) to the Employer. ... Under […] the Policy, the Insurer will […][regularly provide to the] Employer a report […] outlining financial activity under the Plan. ...

Based on the information provided in your letter and attached documentation, including telephone discussions with [...] of the [...] ... The Park is located at [...] in [...] [Community 1], in the municipality of [...], [...] ... You purchased your current trailer, a [...], in [mm/yyyy]. The trailer measures [...]' x [...]' and is situated on site #[...] in the Park. ...

. •   The XXXXX Menu option is oriented toward clients who are looking for:-    a wide variety of foods provided for them-    the structure of a planned meal-    choosing the items they enjoy the most. •   The XXXXX Menu option is oriented toward clients who are looking for:-    quick, convenient and portable menus-    instant nutrition via the convenience of items such as drinks, snack bars and soups-    a dinner option of either company entrees or preparing their own food. ... You also submitted labels for each of these products and each label indicates the product is a nutritional supplement. •   XXXXX Chocolate Flavoured Drink Mix •   XXXXX Strawberry Flavoured Drink Mix •   XXXXX Wildberry Flavoured Drink Mix •   XXXXX Hot Chocolate Drink Mix •   XXXXX Smoothie •   XXXXX Smoothie •   XXXXX Cream of Chicken Soup Mix •   XXXXX Bar Chocolate Flavoured •   XXXXX Bar Chocolate Mocha Flavoured, and •   XXXXX Bar Honey Nougat. ... Products which qualify and are labelled as nutritional supplements pursuant to the Food & Drugs Act ("F&DA") and its Regulations are considered to be basic groceries pursuant to section 1 of Part III of Schedule VI to the ETA. ...